2009 (5) TMI 739 - AT - Central Excise

Summary

Issues Involved:
Appeal for recall of order due to failure to consider specific grounds raised in appeal memo.

Analysis:
The judgment revolves around the issue of recalling an order due to the failure of the Tribunal to consider specific grounds raised in the appeal memo. The applicant contended that despite the inability of the Advocate for the appellant to appear before the Tribunal, the appeals were disposed of on merits without taking into consideration the various grounds raised in the memo of appeal. The applicant argued that the Tribunal had ignored a specific ground related to a previous Supreme Court judgment, which supported the appellant's case. The Tribunal's failure to consider this crucial aspect was deemed an error apparent on the record, justifying the exercise of powers under Section 35C(2) of the Central Excise Act, 1944 for the recall of the order dated 30-11-2007 and rehearing of the appeals.

The judgment referred to the law laid down by the Apex Court in D.P. Chadha v. Triyugi Narain Mishra, emphasizing that the failure of the Tribunal to consider a specific ground raised in the appeal memo, especially when the appeals were disposed of on merits and in the absence of the advocate for the appellant, warranted the exercise of powers under Section 35C(2) of the said Act for the recall of the order dated 30-11-2007 and the rehearing of the appeals on merits. The Tribunal's oversight in not addressing the specific ground raised in the appeal memo was considered a clear justification for the recall of the order and the restoration of the appeals to the Board for further proceedings.

In conclusion, the applications for recalling the order were allowed, and the order dated 30-11-2007 in the Appeals No. E/2937, 2938, 2939, 2940 of 2004 was recalled. The appeals were restored to the Board for regular hearing on 17-8-2009. The judgment highlighted the importance of considering all relevant grounds raised in the appeal memo, even in the absence of the appellant's advocate, to ensure a fair and just decision-making process in legal proceedings.